메뉴 건너뛰기




Volumn 15, Issue 6-7, 2004, Pages 853-864

Enron as a symptoms of audit process breakdown: Can the Sarbanes-Oxley Act cure the disease?

Author keywords

Audit process; Auditor independence; Enron; Fraud detection and prevention; Sarbanes Oxley Act

Indexed keywords


EID: 3142768284     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.cpa.2003.06.007     Document Type: Article
Times cited : (58)

References (29)
  • 1
    • 0004283623 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA). New York: AICPA
    • American Institute of Certified Public Accountants (AICPA). AICPA professional standards, vol. 1. New York: AICPA; 2001.
    • (2001) AICPA Professional Standards , vol.1
  • 2
    • 0242588019 scopus 로고    scopus 로고
    • SAS # 99, Consideration of fraud in a financial statement audit
    • American Institute of Certified Public Accountants (AICPA) New York: AICPA
    • American Institute of Certified Public Accountants (AICPA). SAS # 99, Consideration of fraud in a financial statement audit. New York: AICPA; 2002.
    • (2002)
  • 3
    • 3142765600 scopus 로고    scopus 로고
    • Report to the Worldcom Audit Committee
    • Year ended December 31, 2001. 6 February 2002, (accessed 20 September)
    • Arthur Andersen. Report to the Worldcom Audit Committee, Year ended December 31, 2001. 6 February 2002, http://www.sec.gov/news/extra/wcrevex1.pdf (accessed 20 September 2002).
    • (2002)
    • Andersen, A.1
  • 4
    • 26544442245 scopus 로고    scopus 로고
    • Its assets may have been misstated by $24 billion, Enron discloses
    • 23 April
    • Barboza D. Its assets may have been misstated by $24 billion, Enron discloses. The New York Times; 23 April 2002. p. C10.
    • (2002) The New York Times
    • Barboza, D.1
  • 6
    • 0002358463 scopus 로고
    • Fraud detection: The effect of client integrity and competence and auditor cognitive style
    • Bernardi R.A. Fraud detection: the effect of client integrity and competence and auditor cognitive style Auditing: J. Practice Theory 13 Suppl. 1993 68-84
    • (1993) Auditing: J. Practice Theory , vol.13 , Issue.SUPPL. , pp. 68-84
    • Bernardi, R.A.1
  • 7
    • 0345989210 scopus 로고    scopus 로고
    • The private securities litigation reform from a critical accountant's perspective
    • Briloff A.J. The private securities litigation reform from a critical accountant's perspective Crit. Perspect. Accounting 10 3 1999 267-282
    • (1999) Crit. Perspect. Accounting , vol.10 , Issue.3 , pp. 267-282
    • Briloff, A.J.1
  • 8
    • 0009051172 scopus 로고    scopus 로고
    • Assessing the impact of 'liberalisation' on auditor behavior: Accounting research in politically charged contexts
    • Caramanis C.V. Assessing the impact of 'liberalisation' on auditor behavior: accounting research in politically charged contexts Accounting Auditing Accountability J. 115 1998 562-592
    • (1998) Accounting Auditing Accountability J. , vol.11 , Issue.5 , pp. 562-592
    • Caramanis, C.V.1
  • 9
    • 0036084547 scopus 로고    scopus 로고
    • Defrauding the public interest: A critical examination of reengineered audit processes and the likelihood of fraud detection
    • Cullinan C.P. Sutton S.G. Defrauding the public interest: a critical examination of reengineered audit processes and the likelihood of fraud detection Crit. Perspect. Accounting 13 3 2002 297-310
    • (2002) Crit. Perspect. Accounting , vol.13 , Issue.3 , pp. 297-310
    • Cullinan, C.P.1    Sutton, S.G.2
  • 10
    • 45749087111 scopus 로고    scopus 로고
    • Andersen trial yields evidence in Enron's fall
    • 17 June
    • Eichenwald K. Andersen trial yields evidence in Enron's fall. The New York Times; 17 June 2002. p. A1.
    • (2002) The New York Times
    • Eichenwald, K.1
  • 11
    • 26544464142 scopus 로고    scopus 로고
    • Andersen hinted of risk, but sounded no alarm
    • 14 February
    • Eichenwald K. Glater J. Andersen hinted of risk, but sounded no alarm. The New York Times; 14 February 2002. p. C9
    • (2002) The New York Times
    • Eichenwald, K.1    Glater, J.2
  • 12
    • 26544462619 scopus 로고    scopus 로고
    • Early verdict on audit procedures: Ignored
    • 6 June
    • Eichenwald K. Norris F. Early verdict on audit procedures: ignored. The New York Times; 6 June 2002. p. C6
    • (2002) The New York Times
    • Eichenwald, K.1    Norris, F.2
  • 13
    • 38249016436 scopus 로고
    • From techniques to ideologies: An alternative perspective on the audit function
    • Humphrey C. Moizer P. From techniques to ideologies: an alternative perspective on the audit function Crit. Perspect. Accounting 1 30 1990 217-238
    • (1990) Crit. Perspect. Accounting , vol.1 , Issue.30 , pp. 217-238
    • Humphrey, C.1    Moizer, P.2
  • 15
    • 0005922213 scopus 로고    scopus 로고
    • Cendant's former auditor suggests it was misled
    • 22 July
    • MacDonald E. Cendant's former auditor suggests it was misled. The Wall Street J. 1998;22 July:A3
    • (1998) The Wall Street J.
    • MacDonald, E.1
  • 16
    • 26544434719 scopus 로고    scopus 로고
    • Why aren't auditors heading off scandals?
    • Toledo: OH; 21 July
    • McKinnon J.M. Why aren't auditors heading off scandals? The Blade. Toledo: OH; 21 July 2002. p. D1.
    • (2002) The Blade
    • McKinnon, J.M.1
  • 17
    • 26544449055 scopus 로고    scopus 로고
    • Accounting-overhaul plan draws skepticism
    • 8 July
    • Paltrow S.J. Accounting-overhaul plan draws skepticism. The Wall Street J. 2002;8 July:C1.
    • (2002) The Wall Street J.
    • Paltrow, S.J.1
  • 18
    • 3142713940 scopus 로고    scopus 로고
    • Securities Exchange Commission (SEC). In the matter of Maria Mei Wenner CPA, respondent; (accessed 20 September 2002)
    • Securities Exchange Commission (SEC). In the matter of Maria Mei Wenner, CPA, respondent; 1998a. http://www.sec.gov/litigation/admin/3440290.txt (accessed 20 September 2002).
    • (1998)
  • 19
    • 3142686242 scopus 로고    scopus 로고
    • Securities Exchange Commission (SEC). In the matter of Richard Valade CPA, respondent; (accessed 1 May 2003)
    • Securities Exchange Commission (SEC). In the matter of Richard Valade, CPA, respondent; 1998b. http://www.sec.gov/litigation/admin/3440002.txt (accessed 1 May 2003).
    • (1998)
  • 20
    • 3142668579 scopus 로고    scopus 로고
    • Securities Exchange Commission (SEC). In the matter of Bonnie K. Metz respondent; (accessed 20 September 2002)
    • Securities Exchange Commission (SEC). In the matter of Bonnie K. Metz, respondent; 2000a. http://www.sec.gov/litigation/admin/34-43361.htm (accessed 20 September 2002).
    • (2000)
  • 21
    • 3142684752 scopus 로고    scopus 로고
    • Securities Exchange Commission (SEC). In the matter of Cendant Corporation respondent; (accessed 16 September 2002)
    • Securities Exchange Commission (SEC). In the matter of Cendant Corporation respondent; 2000b. http://www.sec.gov/litigation/admin/34-42933.htm (accessed 16 September 2002).
    • (2000)
  • 22
    • 3142737492 scopus 로고    scopus 로고
    • Securities Exchange Commission (SEC). In the matter of Arthur Andersen LLP respondent; (accessed 1 May 2003)
    • Securities Exchange Commission (SEC). In the matter of Arthur Andersen LLP respondent; 2001a. http://www.sec.gov/litigation/admin/34-44444.htm (accessed 1 May 2003).
    • (2001)
  • 23
    • 3142762580 scopus 로고    scopus 로고
    • Securities Exchange Commission (SEC). In the matter of Jeffrey Bacsik, CPA, respondent; (accessed 24 July 2002)
    • Securities Exchange Commission (SEC). In the matter of Jeffrey Bacsik, CPA, respondent; 2001b. http://www.sec.gov/litigation/admin/34-45196.htm (accessed 24 July 2002).
    • (2001)
  • 24
    • 3142702334 scopus 로고    scopus 로고
    • Securities Exchange Commission (SEC). In the matter of Charles K. Springer, CPA, Robert S. Haugen, CPA, Haugen, Springer & Co., PC, respondents; (accessed 25 September 2002)
    • Securities Exchange Commission (SEC). In the matter of Charles K. Springer, CPA, Robert S. Haugen, CPA, Haugen, Springer & Co., PC, respondents; 2001c. http://www.sec.gov/litigation/admin/34-44858.htm (accessed 25 September 2002).
    • (2001)
  • 25
    • 3142689216 scopus 로고    scopus 로고
    • Securities Exchange Commission (SEC). In the matter of Sunbeam Corporation, respondent; (accessed 16 September 2002)
    • Securities Exchange Commission (SEC). In the matter of Sunbeam Corporation, respondent; 2001d. http://www.sec.gov/litigation/admin/33-7976.htm (accessed 16 September 2002).
    • (2001)
  • 26
    • 0007041323 scopus 로고    scopus 로고
    • The impossibility of eliminating the expectations gap: Some theory and evidence
    • Sikka P. Puxty A. Willmott H. Cooper C. The impossibility of eliminating the expectations gap: some theory and evidence Crit. Perspect. Accounting 93 1998 299-330
    • (1998) Crit. Perspect. Accounting , vol.9 , Issue.3 , pp. 299-330
    • Sikka, P.1    Puxty, A.2    Willmott, H.3    Cooper, C.4
  • 27
    • 3142722814 scopus 로고    scopus 로고
    • An act: To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes
    • US Congress. The Sarbanes-Oxley Act, 107th Congress, H.R. 3763
    • US Congress. An act: to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes. The Sarbanes-Oxley Act, 107th Congress, H.R. 3763; 2002.
    • (2002)
  • 28
    • 0005987675 scopus 로고
    • Auditor detection rates in an internal control test
    • Waggoner J.B. Auditor detection rates in an internal control test Auditing: J. Practice Theory 9 2 1990 77-89
    • (1990) Auditing: J. Practice Theory , vol.9 , Issue.2 , pp. 77-89
    • Waggoner, J.B.1
  • 29
    • 84998075628 scopus 로고    scopus 로고
    • An examination of factors affecting the decision to waive audit adjustments
    • Wright A. Wright S. An examination of factors affecting the decision to waive audit adjustments J. Accounting, Auditing Fin. 12 1 1997 15-36
    • (1997) J. Accounting, Auditing Fin. , vol.12 , Issue.1 , pp. 15-36
    • Wright, A.1    Wright, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.